Fair Value Related Journal of Accountancy Articles 

View some of the Fair Value related articles published by the AICPA's Journal of Accountancy.  See below.  Click on the link in the title to view the article. 




20 Steps for Pricing a Patent

Patents are intellectual property (IP) that may need to be appraised for Accounting, tax, litigation and transactional purposes. This article provides valuation analysts with a set of basic procedures for valuing U.S. patents.

Scorecard for Intellectual Property

Auditors and finance executives are charged with helping companies make sure they appropriately disclose intangible assets, acquired either separately or as part of a business combination, to financial statement users.

Amortization of Certain Intangible Assets (FAS 142, or FASB ASC 350)

Interpreting FASB Statement No. 142 (now FASB ASC 350, Intangibles: Goodwill and Other) may be difficult for intangibles with contractual or legal lives. This article describes situations in which it is appropriate to avoid amortization on these intangible assets and offers an approach based on Statement No. 142 and related interpretations CPAs can use to answer the amortization question much more efficiently.

How to Excel at Options Valuation

FASB Statement No. 123R, Share-Based Payment, (now FASB ASC 718, Stock Compensation) allows entities to use any valuation model that is based on established principles of financial economic theory and reflects all substantive characteristics of the options. This article uses a simplified example to illustrate how a lattice model works.

Additional Comments From the Business Valuation Virtual Round Table

The JofA hosted a virtual round-table discussion with valuation professionals from the financial reporting sector to gauge how they are handling critical valuation issues in today’s climate and what their outlook is for the near future. Excerpts from that discussion were published in the JofA’s May 2009 issue (see “Valuations for Financial Reporting in Today’s Market,” which also includes a brief biography of each panelist).


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